b'City of Dover Tuscarawas County, Ohio Notes to the Required Supplementary Information For the Year Ended December 31, 2019 Changes in AssumptionsOPERS OPEBFor 2019, the single discount rate changed from 3.85 percent to 3.96 percent and the municipal bond rate changed from 3.31 percent to 3.71 percent.For 2019, the health care cost trend rate was 10 percent, initial; 3.25 ultimate in 2029.For 2018, the health care cost tend rate was 7.25 percent, initial; 3.25 percent ultimate in 2028.For 2018, the single discount rate changed from 4.23 percent to 3.85 percent.Changes in AssumptionsOP&F OPEBFor 2019, the single discount rate changed from 3.24 percent to 4.66 percent.For 2018, the single discount rate changed from 3.79 percent to 3.24 percent.Changes in Benefit TermsOP&F OPEBFor 2019, OP&F recognized a change in benefit terms.Under this new model, OP&F provides eligible retirees with a fixed stipend earmarked to pay for health care and Medicare Part B reimbursements.This new model replaced the self-insured health care plan used in prior years.- 78 - - 94 -'